Integration of lean accounting techniques and balanced scorecard to evaluate the performance of economic units: An exploratory or applied study in Iraq

Abstract

Recent technological developments and environmental changes that have occurred in recent decades have
affected the economic environment and significantly affected the accounting field, where a large spread of
industrial enterprises has emerged, which led to increased competition and complexity of the wishes and
needs of customers. The research adopted on the topic of Lean accounting, which recognizes the
importance of integration between Lean accounting techniques and sustainable balanced scorecard, and
how the application of these techniques will reflect the views. This study aimed to determine the role of
Lean accounting. There are many results and, more importantly, there is an integral relationship between
Lean accounting methods and sustainable balanced scorecard views, reflecting the use of meager methods
(value stream, continuous improvement) in a positive way on sustainable scorecard views, and as a result of
achieving Balanced and sustainable strategic performance. The study concluded some recommendations
such as activating the use of the value principle of accounting Lean was higher to eliminate waste and loss,
as well as to maximize the benefits of economic units by finding solutions to problems and obstacles facing
the production process.